@inproceedings{MeehBunseSchomaker2020,
  author    = {Meeh-Bunse, Gunther and Schomaker, Stefan},
  title     = {An Analysis of the Competitive Situation on the EU Rating Market in Context of Regulatory Requirements},
  series = {Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Virtual Conference, 10-12 September 2020},
  booktitle = {Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Virtual Conference, 10-12 September 2020},
  pages     = {147 -- 156},
  year      = {2020},
  abstract  = {The market for external ratings is dominated worldwide as well as in the European Union (EU) by three major credit rating agencies (CRAs). These "Big Three" are Standard \& Poor's (S\&P), Moody's and Fitch Ratings. Due to the oligopolistic market structure and possible involvement in the 2008 financial crisis, the rating agencies have constantly come under criticism. This was associated with stricter regulatory requirements to ease the situation. The EU-Regulation on credit rating agencies („CRA-Regulation") coming into force 2009 and its amendments in 2011 and in 2013 have mainly governed such regulation. The aim of the article is to analyse potential regulatory impact on the still inherent oligopolistic situation on the EU rating market in the context of the CRA-Regulation. Selected key figures are used to observe over a defined period of time if and how the dominance has changed. The motivation for this article is the observation, that political and private efforts to establish a European rating agency as a counterweight to the three major agencies and other approaches to increase competition in the rating market, followed, which has not been resounding to date. In summary, it is shown that new agencies have a potential impact on the EU rating market and that the three major rating agencies still dominate the market but within a changed environment.},
  language  = {en}
}
@article{MeehBunseHermelingSchomaker2018,
  author    = {Meeh-Bunse, Gunther and Hermeling, Anke and Schomaker, Stefan},
  title     = {Nichtfinanzielle Berichterstattung ausgew{\"a}hlter Osnabr{\"u}cker Unternehmen. Eine Analyse der aktuellen Lageberichterstattung},
  series = {Sustainable Finance in a Changing Macroeconomic and Microeconomic Environment},
  journal   = {Sustainable Finance in a Changing Macroeconomic and Microeconomic Environment},
  pages     = {55 -- 68},
  year      = {2018},
  abstract  = {Ab dem Jahr 2017 m{\"u}ssen bestimmte große Unternehmen eine nichtfinanzielle Erkl{\"a}rung ver{\"o}ffentlichen, die berichtspflichtige Aspekte zu Umwelt-, Arbeitnehmer-, und Sozialbelange sowie Aspekte zur Achtung der Menschenrechte und der Bek{\"a}mpfung von Korruption und Bestechung beinhaltet. Dies erweitert die Berichtsanforderungen vor allem mit dem Ziel, die Informationsbed{\"u}rfnisse der Interessengruppen zu erf{\"u}llen und die Wirtschaft auf eine nachhaltige Orientierung zu lenken. Ziel dieses Aufsatzes ist es, ausgew{\"a}hlte Osnabr{\"u}cker Unternehmen hinsichtlich der Ver{\"o}ffentlichung von MD\&As hinsichtlich einer nichtfinanziellen Erkl{\"a}rung zu untersuchen. Den Schwerpunkt stellt die Analyse der Lageberichte der Unternehmen im Berichtsjahr 2015 dar, um die Frage zu beantworten, ob die Unternehmen bereits in den Jahresabschl{\"u}ssen nichtfinanzielle Aspekte ver{\"o}ffentlichen. Dies soll einen Beitrag zur Zukunftssicherung leisten und als Grundlage f{\"u}r Forschungsarbeiten nach Erstanwendung der neuen Regelungen dienen. Es wird festgestellt, dass einige der Aspekte bereits in der Berichterstattung angesprochen werden, w{\"a}hrend andere Aspekte nicht angegeben sind. Zudem wurde herausgefunden, dass alle analysierten Unternehmen zumindest spezifische nichtfinanzieller Aspekte angeben. Eine eingehendere Analyse listet diese Aspekte der einzelnen Unternehmen gesondert auf.},
  language  = {de}
}
@inproceedings{MeehBunseSchomaker2018,
  author    = {Meeh-Bunse, Gunther and Schomaker, Stefan},
  title     = {New developments of current regulations on non-financial reporting - An analysis of selected different regulations},
  url       = {http://nbn-resolving.de/urn:nbn:de:bsz:959-opus-7998},
  year      = {2018},
  abstract  = {As of the reporting year 2017, extended non-financial reporting requirements will apply to certain large companies within the EU on the basis of the EU-Directive 2014/95/EU. The aim is to provide an overview of selected regulations for the new non-financial statements. This includes the analysis of the German Sustainability Code as well as the German Accounting Standard No. 20. The analysis shows a tightening of disclosure on non-financial reporting and an increased focus of disclosures on non-financial concepts, objectives and measures. Hence, the risk management of a preparer gains in importance with regard to non-financial aspects of the business activity.},
  language  = {en}
}
@incollection{MeehBunseSchomaker2018,
  author    = {Meeh-Bunse, Gunther and Schomaker, Stefan},
  title     = {New developments of current regulations on non-financial reportingan analysis of selected different regulations},
  series = {An enterprise odyssey: managing change to achieve quality development},
  booktitle = {An enterprise odyssey: managing change to achieve quality development},
  publisher = {University of Zagreb, Faculty of Economics \& Business},
  address   = {Zagreb},
  isbn      = {978-953-346-057-4},
  pages     = {71 -- 72},
  year      = {2018},
  language  = {en}
}
@article{MeehBunseHermelingSchomaker2017,
  author    = {Meeh-Bunse, Gunther and Hermeling, Anke and Schomaker, Stefan},
  title     = {Aktuelle Aspekte zum Inkrafttreten der CSR-Richtlinie in Deutschland - Die nichtfinanzielle Erkl{\"a}rung ist ab 2017 Pflicht},
  series = {Deutsches Steuerrecht : DStR},
  volume    = {55},
  journal   = {Deutsches Steuerrecht : DStR},
  number    = {20},
  pages     = {1127 -- 1128},
  year      = {2017},
  language  = {de}
}
@article{MeehBunseHermelingSchomaker2016,
  author    = {Meeh-Bunse, Gunther and Hermeling, Anke and Schomaker, Stefan},
  title     = {CSR-Richtlinie: Inhalt und potentielle Auswirkungen auf kleine und mittlere Unternehmen - Berichterstattung von Unternehmen {\"u}ber nichtfinanzielle Leistungsindikatoren},
  series = {Deutsches Steuerrecht : DStR},
  volume    = {54},
  journal   = {Deutsches Steuerrecht : DStR},
  number    = {47},
  pages     = {2769 -- 2773},
  year      = {2016},
  language  = {de}
}
@article{MeehBunseSchomaker2014,
  author    = {Meeh-Bunse, Gunther and Schomaker, Stefan},
  title     = {Externes Rating - (k)ein Auslaufmodell f{\"u}r Kreditinstitute?},
  series = {Die Bank},
  journal   = {Die Bank},
  number    = {1},
  pages     = {18 -- 21},
  year      = {2014},
  language  = {de}
}
@article{MeehBunseSchomaker2014,
  author    = {Meeh-Bunse, Gunther and Schomaker, Stefan},
  title     = {EU-Netzwerk kleiner Ratingagenturen},
  series = {Die Bank},
  journal   = {Die Bank},
  number    = {8},
  pages     = {12 -- 14},
  year      = {2014},
  language  = {de}
}
@article{MeehBunseSchomaker2014,
  author    = {Meeh-Bunse, Gunther and Schomaker, Stefan},
  title     = {Ein europ{\"a}isches Netzwerk kleiner Ratingagenturen - Eine m{\"o}gliche Alternative zur gescheiterten europ{\"a}ischen Ratingagentur?},
  series = {Wertpapier-Mitteilungen : WM : Fachorgan f{\"u}r das gesamte Wertpapierwesen},
  journal   = {Wertpapier-Mitteilungen : WM : Fachorgan f{\"u}r das gesamte Wertpapierwesen},
  number    = {31},
  pages     = {1464 -- 1470},
  year      = {2014},
  language  = {de}
}
@article{MeehBunseSchomaker2013,
  author    = {Meeh-Bunse, Gunther and Schomaker, Stefan},
  title     = {Neue EU-F{\"o}rderprogramme Horizon 2020 und COSME als alternative Finanzierungsformen},
  series = {Deutsches Steuerrecht : DStR},
  volume    = {51},
  journal   = {Deutsches Steuerrecht : DStR},
  number    = {43},
  pages     = {2291 -- 2294},
  year      = {2013},
  language  = {de}
}